Danish Taxation of Pensions in the Perspective of EU Law: a legal Assessment of Denmark's Reaction to the Judgment Against Denmark in Case C-150/04, the Commission v. Denmark

Thomas Rønfeldt; Erik Werlauff

Danish Taxation of Pensions in the Perspective of EU Law: a legal Assessment of Denmark's Reaction to the Judgment Against Denmark in Case C-150/04, the Commission v. Denmark

Thomas Rønfeldt, Erik Werlauff

Department of Law

Research output: Contribution to journal › Journal article › Research › peer-review

Abstract

The article analyses Danish law on pension taxation, as implemented after the ECJ convicted Denmark in the case C-150/04, Commission v. Denmark, and the article concludes that Danish legislation still is in conflict with EU law, as it favours Danish pension and insurance companies to the detriment of foreign companies.

Original language	English
Journal	Intertax
Volume	36
Issue number	7-8
Pages (from-to)	302-311
ISSN	0165-2826
Publication status	Published - 2008

Keywords

pension taxation
providers of services
insurance companies
case C-150/04

AUB Link

Search for the material in Aalborg University Library's search engine

Cite this

@article{2a3aaa20ff7011dc800f000ea68e967b,

title = "Danish Taxation of Pensions in the Perspective of EU Law: a legal Assessment of Denmark's Reaction to the Judgment Against Denmark in Case C-150/04, the Commission v. Denmark",

abstract = "The article analyses Danish law on pension taxation, as implemented after the ECJ convicted Denmark in the case C-150/04, Commission v. Denmark, and the article concludes that Danish legislation still is in conflict with EU law, as it favours Danish pension and insurance companies to the detriment of foreign companies.",

keywords = "pensionsbeskatning, pensionsafkastskat, tjenesteydelser, forsikringsselskaber, sag C-150/04, pension taxation, providers of services, insurance companies, case C-150/04",

author = "Thomas R{\o}nfeldt and Erik Werlauff",

year = "2008",

language = "English",

volume = "36",

pages = "302--311",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "7-8",

}

TY - JOUR

T1 - Danish Taxation of Pensions in the Perspective of EU Law

T2 - a legal Assessment of Denmark's Reaction to the Judgment Against Denmark in Case C-150/04, the Commission v. Denmark

AU - Rønfeldt, Thomas

AU - Werlauff, Erik

PY - 2008

Y1 - 2008

N2 - The article analyses Danish law on pension taxation, as implemented after the ECJ convicted Denmark in the case C-150/04, Commission v. Denmark, and the article concludes that Danish legislation still is in conflict with EU law, as it favours Danish pension and insurance companies to the detriment of foreign companies.

AB - The article analyses Danish law on pension taxation, as implemented after the ECJ convicted Denmark in the case C-150/04, Commission v. Denmark, and the article concludes that Danish legislation still is in conflict with EU law, as it favours Danish pension and insurance companies to the detriment of foreign companies.

KW - pensionsbeskatning

KW - pensionsafkastskat

KW - tjenesteydelser

KW - forsikringsselskaber

KW - sag C-150/04

KW - pension taxation

KW - providers of services

KW - insurance companies

KW - case C-150/04

M3 - Journal article

SN - 0165-2826

VL - 36

SP - 302

EP - 311

JO - Intertax

JF - Intertax

IS - 7-8

ER -

Danish Taxation of Pensions in the Perspective of EU Law: a legal Assessment of Denmark's Reaction to the Judgment Against Denmark in Case C-150/04, the Commission v. Denmark

Abstract

Keywords

AUB Link

Fingerprint

Cite this